Based on the service-profit chain perspective, this study investigates whether service-oriented human resource practices can enhance customer outcomes through motivational…
Abstract
Purpose
Based on the service-profit chain perspective, this study investigates whether service-oriented human resource practices can enhance customer outcomes through motivational mechanisms (i.e. intrinsic/extrinsic satisfaction) as well as emotional mechanisms (i.e. emotional labor strategies).
Design/methodology/approach
This study collected paired data from 220 service workers and their customers at different time points from 80 service firms. Multilevel path-analysis was conducted to test the proposed hypotheses.
Findings
Our results indicate that firm-level extensive training is positively related to service workers' intrinsic job satisfaction, which in turn increases deep acting. In addition, firm-level incentive compensation is positively associated with service workers' extrinsic job satisfaction, which in turn reduces surface acting. Finally, service employee's deep acting enhances customer loyalty and willingness to recommend via customer satisfaction.
Practical implications
The service organization should (1) stress the importance of incentive compensation to decrease surface acting via enhancing extrinsic job satisfaction and (2) provide extensive service training to improve service employees' intrinsic satisfaction and deep acting, leading to favorable customer outcomes.
Originality/value
The present study identifies the critical roles of motivational and emotional mechanisms in transferring service-oriented human resource practices to customer outcomes and employing rigorous research design to enhance the internal/external validity of our findings.
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This study aims to use emotions-as-social information theory to investigate how physical (customer perceived store atmosphere) and social servicescapes (customer information…
Abstract
Purpose
This study aims to use emotions-as-social information theory to investigate how physical (customer perceived store atmosphere) and social servicescapes (customer information searching) influence the effects of employees’ positive affective displays on customer outcomes via customer positive moods and positive expectation disconfirmation.
Design/methodology/approach
This research included two studies, each using a distinct research design, to empirically test the proposed model. Study 1 involved 200 observational data points on objective purchase amounts from designer watch shops. In Study 2, data were collected from 230 customers in designer jewelry stores.
Findings
The results of path analyses revealed that: employee positive affective displays are positively associated with customer purchase outcomes; employee positive affective displays had positive indirect effects on customer purchase outcomes by enhancing customer positive moods and positive expectation disconfirmation; these positive indirect effects were strengthened when customers engaged in information search behaviors; and these positive indirect effects were attenuated when customers perceive store atmosphere as favorable, indicating a substitution effect of customer perceived store atmosphere.
Originality/value
Previous research has not thoroughly examined the role of the servicescape in moderating the effects of employees’ positive affective displays on customer purchase outcomes. This present study not only clarified the affective and cognitive mechanisms that link employees’ positive affective displays on purchase outcomes but also identified servicescape as a critical boundary condition of these effects.
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I-An Wang, Hui-Ching Lin, Szu-Yin Lin and Pei-Chi Chen
Abusive supervision has been a prevalent issue in the workplace. This study aims to explore the consequences of abusive supervision on employee affective organizational commitment…
Abstract
Purpose
Abusive supervision has been a prevalent issue in the workplace. This study aims to explore the consequences of abusive supervision on employee affective organizational commitment and general health in the hospitality industry and further explores the boundary conditions of employee assistance programs (EAPs).
Design/methodology/approach
The participants of this study were 231 frontline employees from the hospitality industry in Taiwan. Quantitative data was collected using questionnaires from two time periods separated by a two-week interval. The data was analyzed using PROCESS macro for SPSS.
Findings
The findings from this study suggested that abusive supervision have negative impacts on both subordinates’ affective organizational commitment and general health. As expected, perceived effectiveness of EAPs moderated the relationship between perceived abusive supervision and affective organizational commitment, whereas the moderating effect of perceived effectiveness of EAPs on the relationship between abusive supervision and employee general health was not significant.
Practical implications
The results of this study showed that EAP practices can mitigate the negative effects of abusive supervision. It is expected to encourage managers in the hospitality industry to minimize or even prevent abusive supervision. Further, the authors suggest organizations implement specific strategies in their EAPs to assist employees in coping with the negative emotions accompanying abusive supervision.
Originality/value
This study offers empirical evidence that illustrates the importance of EAPs and how they may reduce the negative impacts of abusive supervision.
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Pei-Chi Kelly Hsiao, Mary Low and Tom Scott
This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards…
Abstract
Purpose
This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed.
Design/methodology/approach
Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs.
Findings
The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation.
Practical implications
This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices.
Originality/value
This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.
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Charl de Villiers, Pei-Chi Kelly Hsiao, Stefano Zambon and Elisabetta Magnaghi
This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting…
Abstract
Purpose
This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting. Using the Environmental Legitimacy, Accountability, and Proactivity (ELAP) framework as the base, we modify its proposed concepts and linkages using relevant conceptual models, prior reviews and findings of recent studies on EER. This paper presents contributions of the special issue on “non-financial and integrated reporting, governance and value creation” and avenues for future research.
Design/methodology/approach
Drawing on relevant conceptual models, prior reviews and recent EER studies, we reframed the ELAP framework into a framework that theorises the factors that affects, or are affected by, EER.
Findings
The EERI framework poses relationships between and within proactivity, external verification, accountability and legitimacy. It also consolidates possible determinants and consequences of EER. The papers published in this special issue contribute further insights on factors that influence reporting practices, processes and suggestions for capturing and communicating value creation information, and the value of integrated reports and assurance to capital providers.
Originality/value
Along with the insights provided by papers in this special issue, the conceptual framework can be used to theorise influences of EER and guide future research.
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Pei-Chi Kelly Hsiao and Martin Kelly
Integrated reporting (IR) aims to improve the quality of information available to capital providers. While IR is associated with decreases in investor uncertainty and increases in…
Abstract
Purpose
Integrated reporting (IR) aims to improve the quality of information available to capital providers. While IR is associated with decreases in investor uncertainty and increases in firm value, it is unclear how IR information directly influences investment decisions. This paper aims to investigate the investment considerations of Taiwanese investors and their initial impressions of the International Integrated Reporting Framework (IIRC Framework). In doing so, this study examines the relationships between investment considerations and the IIRC Framework’s concepts.
Design/methodology/approach
Semi-structured interviews were undertaken with 16 investors in Taiwan. Thematic analysis was used to analyse the data collected.
Findings
In addition to economic and financial outlook, competitive advantages and ownership structure, Taiwanese investors emphasise management credibility as an important factor that influences investment decisions. Investors are reliant on private information sources and quantitative data. Sustainability disclosures and sustainability performance beyond legal requirements are often not considered. Taiwanese investors lack awareness of the IIRC Framework and are sceptical about the premise that integrated reports can provide information material to investment appraisal. The assertion that integrated reports reduce information asymmetry and influence investment decisions has to be treated with caution.
Research limitations/implications
Self-selection bias and a potential lack of transferability in the findings are issues inherent in the research method and sample used.
Practical implications
IR information needs to be frequently updated rather than disclosed in a periodic report. Furthermore, integrated reports need to demonstrate a direct link between non-financial performance and financial value creation.
Social implications
Mandating the supply of integrated reports is unlikely to influence investors’ capital allocation decisions unless investor demand is a driver of the regulation.
Originality/value
This study is one of the few to investigate IR from the investor’s perspective. Observations from this preliminary study warrant further investigations into the relevance of IR to investment communities globally.
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Chiou-Shiu Lin, Ran Xiao, Pei-Chi Huang and Liang-Chih Huang
Drawing on signaling theory, the purpose of this study is to explore how high-performance work systems (HPWS) interact with leader–member exchange (LMX) to predict employees'…
Abstract
Purpose
Drawing on signaling theory, the purpose of this study is to explore how high-performance work systems (HPWS) interact with leader–member exchange (LMX) to predict employees' proactive behavior and job engagement. Moreover, the present study also proposes the mediating role of job engagement in the interactive effects of HPWS and LMX quality on proactive behavior.
Design/methodology/approach
The data of this study include 228 customer-contact employees and 44 store managers from chain store enterprises in the service sector in Taiwan. The proposed models were tested with hierarchical linear modeling and Monte Carlo simulation.
Findings
The results show a significant interactive effect of HPWS and LMX on job engagement and proactive behavior. In addition, job engagement serves as a vital mechanism linking the interactive effect of HPWS and LMX quality on proactive behavior.
Originality/value
This study uses signaling theory to unpack the question when and how HPWS can be more influential on employees' proactive behavior. In particular, the positive effect of HPWS on proactive behavior is more prominent only when employees enjoy high LMX quality with their respective line managers. In addition, the interactive effects of HPWS and LMX quality on proactive behavior are mediated by job engagement. The findings provide valuable theoretical and managerial contribution by integrating HRM and leadership research.
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Charl de Villiers, Pei-Chi Kelly Hsiao and Warren Maroun
This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on…
Abstract
Purpose
This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research.
Design/methodology/approach
The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda.
Findings
The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways.
Originality/value
The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.
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Pei-Chi Kelly Hsiao, Charl de Villiers and Tom Scott
This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence.
Abstract
Purpose
This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence.
Design/methodology/approach
Analysis of a matched global sample of listed firms that voluntarily adopt the IIRF (IIRF firms) and those that do not (non-IIRF firms). The samples range from 188 to 436 observations as alternative research designs, different matched samples and regression specifications, and several sensitivity analyses were conducted.
Findings
In markets where integrated reporting (IR) is not mainstream, voluntary IIRF adoption is more likely for firms with established sustainability practices. Such findings suggest that the IIRF is an incremental innovation for sustainability rather than an innovation that radically changes management and reporting practices. In Japan, where IR is mainstream, results show no observable differences between IIRF firms and non-IIRF firms. Consistent with the determinants results, this paper finds no evidence of associations between voluntary IIRF adoption and the information environment, the cost of equity or firm value. However, the additional analysis provides preliminary evidence suggesting capital market effects may differ for IIRF firms with higher sustainability or market performance.
Practical implications
This study offers useful insights into the current global debate on whether there is value in adopting the IIRF.
Originality/value
This study adds to the limited body of research on the determinants and consequences of voluntary IIRF adoption, offering insights for regulators, practitioners and proponents of IR. This study is the first to provide quantitative evidence of the influence sustainability practices have on voluntary IIRF adoption. Further, the results add to the current global debate on whether there is value in adopting the IIRF. This paper finds that voluntary IIRF adoption has no clear and distinct influence on disclosure practices and capital markets, suggesting there are no additional benefits from prioritising the promotion or adoption of the IIRF over other disclosure forms. Unless there are advancements supporting the implementation of integrated thinking and information connectivity, the potential for the IIRF to improve information quality may be limited to encouraging more non-financial disclosure and transparency in countries where integrated disclosures are not trending.
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June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…
Abstract
Purpose
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.
Design/methodology/approach
This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.
Findings
Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.
Originality/value
This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.